S. 11 : Property held for charitable purposes-Specified persons-Adequate consideration-Rental value adopted by Assessing Officer was less than 10 per cent rent received by assessee-Denial of exemption is not justified.[S.12, 12A(a), 13(2)(b), 13(3)]

S. 11 : Property held for charitable purposes-Activities for upliftment of poor, providing training and skill development to poor in rural areas-Denial of exemption is not justified.[S. 2(15)]

S. 11 : Property held for charitable purposes-Depreciation-Application of income-Application of income more than 85 percent of total income before depreciation-Matter remanded to the file of the Assessing Officer for deciding the issue accordance with law.[S.10(23C)(vi), 11(6),12A(a), 32]

S. 11 : Property held for charitable purposes-Profit motive-Business activity-Eligible to exemption-Depreciation-Allowable. [S.2(15), 12A, 13, 32]

S. 11 : Property held for charitable purposes-Form No 10B-Audit report-Delay of 28 days-COVID-19-Delay is condoned-Exemption is allowed. [S. 119, Form No 10B]

S. 11 : Property held for charitable purposes-Delay in filing Form No 10B-COVID-19-Delay is condoned.[S. 119, Form.No 10B, 10BBA]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Make available-Payments made to US company for administrative and IT services-Can not be treated to be in nature of FTS-Not liable to deduct tax at source-DTAA-India-USA [Art. 12(4)(b).]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Telecom and transmission services-Reimbursement from its Indian subsidiary for provision of connectivity services for international communication-Cannot be treated as fees for technical services-DTAA-India-Hong kong [Art. 12]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Data processing charges-Data processing charges paid to its Singapore branch office-Payment could not be taxed as fees for technical services either under Income-tax Act and India-Singapore DTAA-DTAA-India-Singapore.[S.90, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Receipts from reservation fee, marketing fee and loyalty programme-Cannot be assessed as royalty income-DTAA-India-Singapore [S.9(1)(vii), Art. 12]